Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Oriental Bank of Commerce Versus Income Tax Officer (TDS) Belagavi

2017 (1) TMI 735 - ITAT PANAJI

Rejection of a stay petition by the CIT(A) an appealable order under section 253 - Does the Tribunal have the power to admit, hear and decide an appeal against the rejection of a stay petition by the CIT(A), when no appeal of the assessee on quantum is before the Tribunal? - Held that:- We find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal and as such, this Tribunal could alway .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is well settled that the adjudicatory body does not answer / entertain academic question. It would not be proper for us to pronounce upon the questions raised before us in these circumstances. - Stay Application No. 38 to 41/PNJ/2015 & ITA No. 464 to 467/PNJ/2015 - Dated:- 3-1-2017 - Dev Darshan Sud And President, Shri Joginder Singh, Judicial Member And Shri R C Sharma, Accountant Member Assessee by : Shri H Padamchand Kincha - C.A. Shri Shivprasad Parnatti - C.A. Department By : Shri K Mehboo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Court holds that the statutory power under Section 254 carries with it the duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the Tribunal, as will prevent the appeal, if successful, from being rendered nugatory. 2. Three questions were framed for decision namely:- (1) Is an order of rejection of a stay petition by the CIT(A) an appealable order under section 250 of the Income Tax Act, 1961. (2) Does the Tribunal have the power to admit, hear and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat as it may we find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal and as such, this Tribunal could always pass such interim orders in accordance with law if required. 4. Learned counsel appearing for the appellant submits that even in a case where no appeal is pending before this Tribunal and the CIT(A) is seized of the matter, refusing to grant interim order to stay recovery .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version